SOL-YOU-TIONS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOL-YOU-TIONS
Largest movements
- Cash -€2,387
down €2,387 (-3.7%), from €65,195 to €62,808
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€2,546)
- Tangible fixed assets -€1,363
down €1,363 (-27.6%), from €4,939 to €3,576
- Receivables within one year +€1,339
up €1,339 (+10.2%), from €13,109 to €14,449
of which Other amounts receivable: +€1,339
- Tax, wage and social debts -€2,546
down €2,546 (-24.8%), from €10,288 to €7,741
of which Remuneration and social security: -€1,492
- Other debts -€2,221
down €2,221 (-10.0%), from €22,237 to €20,017
- Trade debts +€1,570
up €1,570 (+62.1%), from €2,529 to €4,099
- Reserves +€1,146
up €1,146 (+2.7%), from €42,323 to €43,470
- Financial charges +€2,642
up €2,642 (+2,507%), from €105 to €2,747
- Gross operating margin +€2,579
up €2,579 (+8.0%), from €32,185 to €34,764
- Taxes -€1,830
down €1,830 (-19.9%), from €9,178 to €7,349
- Other operating charges +€1,687
up €1,687 (+357%), from €472 to €2,159
- Depreciation +€377
up €377 (+38.3%), from €986 to €1,363
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,577 | €81,526 | -€2,051 | -2.5% |
| Fixed assets | 21/28 | €4,939 | €3,576 | -€1,363 | -27.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,939 | €3,576 | -€1,363 | -27.6% |
| Plant, machinery and equipment | 23 | €4,939 | €3,576 | -€1,363 | -27.6% |
| Current assets | 29/58 | €78,638 | €77,950 | -€688 | -0.9% |
| Amounts receivable within one year | 40/41 | €13,109 | €14,449 | +€1,339 | +10.2% |
| Trade receivables | 40 | €11,798 | €11,798 | = | 0.0% |
| Other amounts receivable | 41 | €1,312 | €2,651 | +€1,339 | +102% |
| Cash at bank and in hand | 54/58 | €65,195 | €62,808 | -€2,387 | -3.7% |
| Deferred charges and accrued income | 490/1 | €334 | €693 | +€360 | +108% |
| Total equity and liabilities | 10/49 | €83,577 | €81,526 | -€2,051 | -2.5% |
| Equity | 10/15 | €48,523 | €49,670 | +€1,146 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,323 | €43,470 | +€1,146 | +2.7% |
| Distributable reserves | 133 | €42,323 | €43,470 | +€1,146 | +2.7% |
| Amounts payable | 17/49 | €35,054 | €31,856 | -€3,197 | -9.1% |
| Amounts payable within one year | 42/48 | €35,054 | €31,856 | -€3,197 | -9.1% |
| Trade debts | 44 | €2,529 | €4,099 | +€1,570 | +62.1% |
| Suppliers | 440/4 | €2,529 | €4,099 | +€1,570 | +62.1% |
| Taxes, remuneration and social security | 45 | €10,288 | €7,741 | -€2,546 | -24.8% |
| Taxes | 450/3 | €8,796 | €7,741 | -€1,055 | -12.0% |
| Remuneration and social security | 454/9 | €1,492 | - | -€1,492 | |
| Other amounts payable | 47/48 | €22,237 | €20,017 | -€2,221 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €1,363 | +€377 | +38.3% |
| Other operating charges | 640/8 | €472 | €2,159 | +€1,687 | +357% |
| Gross operating margin | 9900 | €32,185 | €34,764 | +€2,579 | +8.0% |
| Operating profit (loss) | 9901 | €30,727 | €31,242 | +€515 | +1.7% |
| Financial charges | 65/66B | €105 | €2,747 | +€2,642 | +2,507% |
| Recurring financial charges | 65 | €105 | €2,747 | +€2,642 | +2,507% |
| Profit (loss) for the period before taxes | 9903 | €30,621 | €28,495 | -€2,127 | -6.9% |
| Income taxes | 67/77 | €9,178 | €7,349 | -€1,830 | -19.9% |
| Profit (loss) for the period | 9904 | €21,443 | €21,146 | -€297 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,443 | €21,146 | -€297 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.